Why do I need to round off the dollar amount while e-filing?

The organization can round off cents to whole dollars on the returns and schedules. If the organization does round to whole dollars, the organization must 6 round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar.

For example, $1.49 becomes $1, and $2.50 becomes $3. If the organization has to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.